![]() You can find more information on the Revenue website The daily subsistence rate between five and ten hours, includes the cost of one meal. The daily subsistence rate of ten hours or more, includes the cost of two meals. There is an additional €39.08 to cover meals. The overnight subsistence rates include the cost of one night’s accommodation. What costs are covered in Subsistence Rates? Please reach out to your accountant to discuss your stay before committing to any booking! There have also been further rates introduced for circumstances where required. The subsistence rates are also outlined by Revenue and are listed below: Time spent at the normal place of work and on journeys between home and the normal place of work are not recognised or accepted as a qualifying absence from Revenue’s perspective. Where you perform the duties of your contract away your normal place of work or working abroad on a foreign assignment, allowable subsistence expenses can be claimed. This could include a diary or spreadsheet of all travel claimed and a record of the distance travelled, as well as the purpose of the travel.īelow are the rates of mileage/km you can claim for business journeys: What are the pre-approved Civil Service mileage rates?įirstly, it is very important that you keep a record to be able to clarify and confirm all mileage expenses should it be called upon. Mileage rates are dependent on the engine capacity of the car used. Where you start a business journey directly from home to a temporary place of work or return home directly, the business kilometres should be calculated using the Revenue approved rates below. Most contracts will make it very clear where the normal place of work is, but, if there is any ambiguity, talk to your Accountant and they will be able to advise further. It is important to note this is not limited to the location specified on a contract, but other factors may also have an impact.Īs a contractor, where possible this should be stated on the Contract for Services. The normal place of work is the location where the majority of your work is carried out. Only mileage relating to business journeys away from your normal place of work are considered allowable. It is important to be aware that Contractors are not entitled to claim mileage to and from their home and your normal place of work (and vice versa). Where Contractors use their private cars or motorcycles for business purposes, claiming mileage is considered an allowable business expense.
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